I. AgencyExport tax refundHow are the funds returned to the actual seller?

According to the latest 2025 Export Goods and Services Value-Added Tax and Consumption Tax Management Measures, there are three common models for rebate fund flows:

• Direct payment model: The agency company transfers the full rebate amount to the sellers designated account within 3 working days of receipt, requiring a fund supervision agreement.
• Prepayment deduction modelThe seller advances 80%-90% of the tax refund amount, with the balance settled after the refund is completed
• Letter of credit guarantee modelEstablish a standby letter of credit through a bank to ensure fund security, particularly suitable for first-time cooperation or large tax refunds

II. What kind of agency companies are qualified to handle thisExport tax refund?

In 2025, compliance agency companies certified by the General Administration of Customs must possess the following 7 qualifications:

• ① AEO Advanced Certification from Customs (valid certificate)
• ② Cross-border foreign exchange payment qualification filed with the State Administration of Foreign Exchange
• ③ Electronic Port IC Card operation authority
• ④ No major tax violations in the past three years
• ⑤ Registered capital not less than 5 million RMB
• ⑥ Employing more than 5 licensed customs declarers and tax agents
• ⑦ Possessing ISO9001 quality management system certification

III. How long does it take for export tax rebates to be credited?

In 2025, the tax refund cycle will be 20% shorter than previous years, with the specific timeline as follows:

• Declaration stageComplete declaration within 3 working days after receiving all documents
  • Prepare matching documents including VAT special invoice, customs declaration form, and ocean bill of lading
• The audit phaseElectronic review by tax authorities shortened to 15 working days
• Refund disbursement stageTreasury processing time reduced to 5 working days

The entire process can be completed within 23 working days (calculated from the date of export declaration), but sensitive goods like textiles still require an additional 10 working days for inspection.

IV. How to prevent risks in agency tax rebate cooperation?

Based on cross-border trade dispute cases I have handled, the following risk control measures are recommended:

• EstablishedPhased verification mechanismEstablish confirmation procedures at key stages such as customs declaration, foreign exchange receipt, and tax refund
• Request agency to providePerformance bond(Recommended not less than 30% of the refund amount)
• throughChinas Single Window in International TradeReal-time query of tax refund progress
• Important documents must be obtainedOriginal documents signed face-to-face by legal representative

V. How to protect rights if rebate funds are withheld?

In case of fund disputes, the following 4-step response measures are recommended:

• ① Apply to local customs for completeElectronic data of export goods declaration form
• ② Verify through the official website of the tax bureauTax refund receiptAuthenticity verification
• ③ Apply to the China Council for the Promotion of International TradeCommercial mediation
• ④ Cases involving amounts exceeding 500,000 yuan can be directly filed withMaritime courtApply for property preservation

Special reminder: Starting from January 2025, the nationwide electronic tax refund rights registration system will be implemented. Sellers can directly query the ownership of tax refund rights through this system.